12.If a taxpayer withdrawals basis from a retirement plan after 59 years of age, the basis part of the distribution is: Choose one answer. a.Not

12.If a taxpayer withdrawals basis from a retirement plan after 59½ years of age, the basis part of the distribution is:

Choose one answer. 

a. Not taxable income b. Is subject to 6% tax for excess contribution c. Is subject to 10% penalty d. Taxed at regular tax rates for the taxpayer